Clean Fuel Regulations (SOR/2022-140)

1 The verification statement, which consists of the following information:

• (a) with respect to the application or report that is being verified,

  • (i) the name of the application or report,

  • (ii) the date on which the application is made and the date of the compliance period related to the report,

  • (iii) a summary of the application or report,

  • (iv) the name of the person who is making the application or submitting the report, as well as the name of any facility referred to in the application or report, and

  • (v) the name of any individual who is responsible for the preparation or submission of the application or report;

• (b) with respect to the activities conducted as part of a verification,

  • (i) the verification body's declarations of its responsibilities and the basis of its opinion,

  • (ii) a description of the materiality thresholds used by the verification body,

  • (iii) the verification body's declaration that the verification team and the independent reviewer, as well as any verifiers to whom verification activities have been outsourced, are all independent of the person who is making the application or submitting the report and independent of any employees of the federal public administration who administer or implement these Regulations or carry out any related activities,

  • (iv) the verification body's declaration that it has performed the verification of the application or report in accordance with ISO Standard 14064-3:2019 and an indication of which requirements of these Regulations were verified using Canadian auditing standards or ISO Standard 14044, as the case may be,

  • (v) a description of the activities conducted as part of the verification, including any sites where the site visits referred to in section 152 of these Regulations were carried out, the National Pollutant Release Inventory identification number, if any, assigned to the site for the purposes of section 48 of the Act, and, in the case of production facilities, the date of the most recent site visit to that facility,

  • (vi) for each member of the verification team, their name, the position held by the member at the time of the verification activities and a statement specifying whether the member is an employee of the verification body or a person to whom any verification activities have been subcontracted or outsourced by the verification body, and

  • (vii) the name of the person who acted as the independent reviewer for the verification in accordance with section 139 of these Regulations, and

  • (viii) with respect to any outsourced verification work, the scope of the verification, including any gaps in the lifecycle and the percentage of the verification that is outsourced;

• (c) with respect to the result of the verification of the application or report,

  • (i) the opinion of the verification body referred to in paragraph 154(a), (b) or (c) of these Regulations or the disclaimer referred to in paragraph 154(d) of these Regulations, including the level of assurance applied and the criteria used, and

  • (ii) in the case where the verification has resulted in the qualified opinion referred to in paragraph 154(b) of these Regulations, a description of the qualifications and limitations and their possible effects on the application or report;

• (d) the address of the office of the Department of the Environment to which the verification report is sent, as well as the name and title of the recipient; and

• (e) the signature and location of the verification body as well as the date of the opinion or disclaimer, as the case may be.

2 Any other information that is, in the opinion of the verification body, relevant to the verification.